Transfer of Base Year Value for Persons Age 55 and Over

State law provides property tax savings for those 55 years or older who sell their home and purchase another one of equal or lesser value.
Additionally, there are State sponsored property tax relief programs available to help senior citizens on limited income, legally blind and disabled.
https://www.sccassessor.org/forms-and-publications/forms/60-ah-transfer-your-assessed-value-prop-60-90